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Court Accepts Late Tax Filing Due to Covid-19 and Data Loss; Petitioner to Donate to Charity, No Extra Costs Imposed. The court condoned the delay in filing Income Tax Returns for the Assessment Year 2021-22, acknowledging unforeseen circumstances like Covid-19 ...
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Court Accepts Late Tax Filing Due to Covid-19 and Data Loss; Petitioner to Donate to Charity, No Extra Costs Imposed.
The court condoned the delay in filing Income Tax Returns for the Assessment Year 2021-22, acknowledging unforeseen circumstances like Covid-19 disruptions and data loss. The impugned order was set aside, and the petitioner was directed to make a charitable donation within a specified timeframe. The Writ Petition was allowed on these terms, with no additional costs. Related petitions were disposed of accordingly.
Issues: Challenge to rejection of application for condonation of delay in filing income tax returns for the assessment year 2021-22.
Analysis: The petitioner's application for condonation of delay in filing Income Tax Returns for the Assessment Year 2021-22 was rejected by the respondent, leading to the filing of a Writ Petition. The petitioner cited reasons such as the impact of Covid-19 on operations, loss leading to non-payment of electricity charges, and corruption of computer data as factors contributing to the delay. The petitioner argued that the delay was due to unforeseen circumstances and expressed willingness to pay any costs imposed by the court. The respondent objected to the petition, emphasizing the importance of timely filing and potential negative precedent if the order was set aside.
Upon review, the court noted the significant challenges faced by the petitioner, including the Covid-19 outbreak, operational disruptions, and data loss. The court acknowledged that the delay in filing the returns was not deliberate but a result of unforeseen circumstances. It considered the petitioner's past compliance with filing requirements for other assessment years, indicating a lack of habitual delay. Consequently, the court found the reasons for delay genuine and reasonable, leading to the decision to condone the delay, subject to the payment of costs as agreed by the petitioner.
The court issued orders to condone the delay in filing the Income Tax Returns, set aside the impugned order, and directed the petitioner to make a charitable donation within a specified timeframe. The court emphasized that the benefit of the order would only apply upon proof of payment to the designated institute. The court allowed the Writ Petition on the specified terms, with no additional costs incurred. Subsequently, related petitions were disposed of accordingly.
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